Denmark: Danish Foundations

Research output: Contribution to journal › Journal article › Research › peer-review

Standard

Denmark: Danish Foundations. / Feldthusen, Rasmus Kristian.

In: Trusts & Trustees, 2024, p. 316-319.

Research output: Contribution to journal › Journal article › Research › peer-review

Harvard

Feldthusen, RK 2024, 'Denmark: Danish Foundations', Trusts & Trustees, pp. 316-319.

APA

Feldthusen, R. K. (2024). Denmark: Danish Foundations. Trusts & Trustees, 316-319.

Vancouver

Feldthusen RK. Denmark: Danish Foundations. Trusts & Trustees. 2024;316-319.

Author

Feldthusen, Rasmus Kristian. / Denmark: Danish Foundations. In: Trusts & Trustees. 2024 ; pp. 316-319.

Bibtex

@article{a89c785c59cc4c0e84511c52dd8bcd43,
title = "Denmark: Danish Foundations",
abstract = "In this article, the unique structure of Danish Foundation law is described. Danish law has two pieces of legislation, one for non-enterprise foundations and the other for enterprise foundations. Enterprise foundations play a huge role in Denmark as long-term owners of some of its largest companies, for example, Novo Nordisk, M{\ae}rsk, Carlsberg, etc. This article describes the special rules on enterprise foundations as well as the tax implications of setting up a Danish (enterprise) foundation and explains how they are taxed on their income and distribu- tions. The author also refers to Finnish, Norwegian and Swedish foundation law, where relevant.",
keywords = "Det Juridiske Fakultet, Foundation, Enterprise Foundation, Family Foundations",
author = "Feldthusen, {Rasmus Kristian}",
year = "2024",
language = "Dansk",
pages = "316--319",
journal = "Trusts & Trustees",
issn = "1363-1780",
publisher = "Oxford University Press",

}

RIS

TY - JOUR

T1 - Denmark: Danish Foundations

AU - Feldthusen, Rasmus Kristian

PY - 2024

Y1 - 2024

N2 - In this article, the unique structure of Danish Foundation law is described. Danish law has two pieces of legislation, one for non-enterprise foundations and the other for enterprise foundations. Enterprise foundations play a huge role in Denmark as long-term owners of some of its largest companies, for example, Novo Nordisk, Mærsk, Carlsberg, etc. This article describes the special rules on enterprise foundations as well as the tax implications of setting up a Danish (enterprise) foundation and explains how they are taxed on their income and distribu- tions. The author also refers to Finnish, Norwegian and Swedish foundation law, where relevant.

AB - In this article, the unique structure of Danish Foundation law is described. Danish law has two pieces of legislation, one for non-enterprise foundations and the other for enterprise foundations. Enterprise foundations play a huge role in Denmark as long-term owners of some of its largest companies, for example, Novo Nordisk, Mærsk, Carlsberg, etc. This article describes the special rules on enterprise foundations as well as the tax implications of setting up a Danish (enterprise) foundation and explains how they are taxed on their income and distribu- tions. The author also refers to Finnish, Norwegian and Swedish foundation law, where relevant.

KW - Det Juridiske Fakultet

KW - Foundation

KW - Enterprise Foundation

KW - Family Foundations

M3 - Tidsskriftartikel

SP - 316

EP - 319

JO - Trusts & Trustees

JF - Trusts & Trustees

SN - 1363-1780

ER -

ID: 400217914